Protesting Your Property Value The most effective tax relief for Texas property owners!

V4.13.20

The Process

You have until May 15th or 30 days from the date of the notice to call and schedule an informal conference with a CAD appraiser, file an online protest or mail the protest form. If mailing form, the ARB hearing could be held the same day unless you exercise your right to a one-time reschedule. This should be done prior to the conference.

Staff appraisers conduct the informal conference. This is when the majority of reductions occur resulting from corrections of the records or physical depreciation being reported. The appraisers have the authority to reach an agreement without the need for an ARB hearing. If not satisfied with the proposal, you may protest to the ARB.

ARB members are residents of the County and receive Comptroller developed training. They are paid by the CAD and may be removed if they fail to attend hearings, do not meet eligibility requirements or if there is evidence of repeated bias or misconduct.

If you are not satisfied with the ARB decision, you may file suit in District Court or request binding arbitration.

Obtain Information If mailing the protest form, request documents used to determine the value at the same time (sales can only be provided when filing a formal protest but other documents may be obtained at any time). The most efficient way to obtain these records is via email:

appraisal card (property details including sketch)

sales and other data used

neighborhood and plat maps

Whether or not you decide to protest the value, obtain a copy of the appraisal card and confirm the information accurately reflects the existing improvements (measure the exterior). Improvement codes used on the card are listed on page 9. Insure all of the exemptions you are entitled to are included (such as the homestead, over-65, disabled person or disabled veteran or surviving spouses of each). Confirm the condition is accurate?

Market Value Protest The appraisal district assumes all property in the area it defines as “the neighborhood” (see definition on page 5) have the same quality of construction and features and are in the same condition. If sales occur in “the neighborhood,” values increase/decrease. After reviewing the information on the

Texas Taxes 101

The property tax process has four phases: appraisal

(determination of value by county appraisal districts/CADs), equalization (appealing or protesting the CAD value), assessment (governments setting tax rates, calculation and billing by assessor) and collection (by collector). Taxes are assessed or calculated as follows:

[(Value—Exemptions) ÷ $100] x Rate = Tax Levy

CADs appraise property at the January 1st market value. New owners and those whose taxes will increase at the current tax rates are mailed an appraisal notice. You do

NOT have to receive a notice to protest.

This document will guide you through the process of equalization. A successful appeal does NOT guarantee lower taxes if the value increased substantially or rates are increased by local governments.

Your Rights As A Property Owner You have the right to protest any adverse action by the CAD concerning your property. The most common are:

denial of an exemption

failure of the chief appraiser or Appraisal Review Board (ARB) to deliver notice

any action taken by the chief appraiser, CAD or ARB that adversely affects you/increases your tax liability

Who’s Who in the Appraisal & Equalization Process? Voters elect government officials who appoint members of the CAD board of directors (based on the amount of taxes billed). The CAD board approves the budget, hires the Chief Appraiser (responsible for day-to-day operations and staffing), adopt the Reappraisal Plan and appoint the Taxpayer Liaison Officer (addresses citizen concerns). The State District Administrative Judge (elected) appoints the ARB in counties with a population >120,000. The Texas Department of Licensing and Regulation (State agency overseen by Governor appointed board) licenses appraisers. The Comptroller (elected) has oversight of CADs through the property value/ratio study, Methods and Assistance Program (MAP) review and adopting uniform standards.

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appraisal card for accuracy, determine which properties you are being compared to in the neighborhood. (See sample appraisal card on page 6—the map ID is circled in blue or may also be found on the CAD website on the property “home page” under the Location information as shown below: Neighborhood maps are available on the GCAD website at http://galvestoncad.org/index.php/Shape_Files. Find your property—your neighborhood includes those of the same color. If 10% of the properties sell over a three year period in your neighborhood, the value will increase.

If your property is not “ready to sell” (is not in similar condition or have similar features of those selling) or requires repairs, take photographs, make a list and obtain cost estimates. If you are unsure of what the market is demanding, contact a friendly real estate agent and have him or her help define needed updates, attend an open house or visit real estate websites for listings (this is your competition). Sites such as Homewyse.com make it easy to determine the cost of specific updates or repairs. This analysis is typically adequate for a successful online or informal protest.

If you mailed the formal protest form and have the sales, obtain the appraisal cards for those properties (via email is easy) and compare them to yours. Using the Protest Spreadsheet (available at GCTO website under the Press Releases and Important Information tab or use the paper version included on pages 10 and 11). Perform an analysis of other similar properties in the neighborhood or use other sales that you find adjusting the “comps” by adding or subtracting for differences (see example in the spreadsheet and on pages 6 and 7). The worksheet includes formulas that perform many of the calculations for you.

The date of value is January 1. (In the event of a disaster, you are now Constitutionally entitled to reappraisal as of the date of the disaster. Additional information will be provided on the GCTO website regarding disaster reappraisal when it is appropriate.) If repairs were made after January 1, present the cost or receipts as the basis for reducing value.

Unequal Value Protest A protest based on unequal value requires the CAD to prove the appraisal ratio of your property is equal to or less than the median level of appraisal of a reasonable/representative sample of other properties in the CAD, those that are similarly situated or of the same character.

CADs use mass appraisal which does not adjust for unique features. The key, therefore, is to provide information that shows how your

property is different from sales or other properties in the neighborhood.

More simply put, is the value equal to or less than the median appraised value of a reasonable number of comparable properties (after adjusting for differences)? This method of protest is a bit more complicated unless you live in a subdivision where identical homes have been built and you find one with a lower value than yours. This is “the perfect storm” for unequal protest!

If you locate identical homes (even those not in your neighborhood but within the same subdivision), take photos, obtain the appraisal cards or other information necessary to demonstrate similarities. Adjust for differences using the Protest worksheet. The ARB is more likely to

approve an unequal value appeal than appraisers in an informal conference.

Except for the “perfect storm” you may want to hire a property tax consultant to present an unequal value case.

Depreciation Depreciation impacts value. There are three types:

Physical (condition—addressed by cost of repairs)

Functional (poor floor plan, overbuilt or over improved for the neighborhood, unusual or excessive easements— addressed by cost to correct)

Economic (foreclosures, oversupply of properties for sale, high interest rates—sales will typically reflect this through lower sale prices. Sales occurring before a market downturn should be adjusted downward.

Meeting with the Appraiser Unless you filed a formal protest, you will not be able to obtain sales in advance of the informal conference. The meeting with the appraiser is the best opportunity to both obtain and provide information. Consider it a fishing trip! What sales are being used that caused the value to increase? Have they considered all adjustments to bring the sales in line with the condition and features of your property? Discuss the differences. Present bids or estimates of repairs. Use the completed Improvements Listing and personal knowledge of your neighborhood (what adverse conditions exist that the CAD may not know such as excessive traffic, propensity for flooding, foreclosures or excessive number of properties for sale, crime rates, pipeline or electrical easements, etc.). When talking with the appraiser, understand the value of a reduction—do not walk away from a $10,000 offer (±$300 in taxes) over a $1,000 disagreement (±$30 in taxes).

Give the appraiser time to consider your information. He or she will try to reach an agreement. If one is reached, you will be asked to sign a waiver and agree to the value. Do not feel forced to accept an offer. (Some appraisers will state reductions are ‘off the table’ if you go to the ARB and,

Map 70

four minutes or less. Be concise. Keep in mind that you have the advantage of being able to out-prepare the CAD. You have one property, they have thousands.

The Hearing Participants at the hearing include the three member ARB panel, a CAD appraiser and clerk recording it. The proceedings (typically lasting about 20 minutes) will be conducted by the panel chair after introductions and a brief description of the process that will be followed. All parties will be sworn in. The legal description, address and account number are read into the record. You must be informed of your right to complete a survey regarding the hearing process.

Both you and the CAD have an opportunity to present information and resolve any disputes about the property that should have been resolved in the informal meeting (incorrect square footage, etc.).

If an offer for reduction was made by the appraiser in the informal, include that in your opening statement! Questions and closing remarks are permitted. Thank the ARB and remind the panel that Texas law requires each property to be appraised on its individual characteristics.

State why your property is different from the sales. Note that the CAD has the burden of proving its value by a

preponderance of the evidence presented. If the CAD fails to meet that standard, the protest shall be in favor of the property owner (Section 41.43 of the Texas Tax Code).

The ARB panel will deliberate and announce a decision. It may reduce the value or leave it alone—it can no longer

increase a value (unless agreed to by the property owner or the issue involves an exemption or AG use denial)! A written order must be mailed via certified mail within 30 days (in counties of less than 4M) along with information regarding the right to sue in District Court or to binding arbitration.

NOTE: If disputes regarding the property cannot be resolved (particularly regarding the accuracy of CAD information), the ARB chair may recess the hearing for a CAD field check. The hearing will be continued after the field check is completed. If you believe the CAD records are inaccurate, pursue this!

NEW OPTION: The Chief Appraiser and property owner (or agent) may file an agreed joint motion on a value with the ARB. The ARB must issue an order within five days.

Appealing an ARB Order

If not satisfied with the ARB decision, your options are to file a lawsuit in State District Court or request binding arbitration. Few cases actually make it to a courtroom as mediation and agreements are typically reached before then. This is a great option for those with an attorney in the family or if you are not intimidated by legalities.

although not bound by an offer, the ARB should consider offers made by the CAD appraisers if they are reasonable.)

If unable to reach an agreement, ask to be scheduled for an ARB hearing. ARB notices must be delivered via certified mail if requested (you may be asked to pay for postage) but, if you agree, may also be emailed.

If you are prepared, go directly to the ARB. If not, ask to be scheduled for another date. If you have not already obtained the sales and appraisal card—make the request then. It is in your best interest to be prepared for the

ARB hearing. Reschedule if you have not analyzed all information. You are legally entitled to reschedule one ARB hearing. NOTE: ARBs are required to provide for hearings on a Saturday or after 5:00 pm weekdays.

The ARB

Section 41.461 of the Tax Code requires the following be provided at least 14 days before a hearing:

1) Taxpayer Rights and Remedies 2) ARB hearing procedures 3) Information pertaining to your right to receive copies

of the data, schedules, formulas and information that will be introduced at the hearing. (CADs may NOT use any other evidence.) Further, Section 41.67(d) provides that if information is requested but not

delivered at least 14 days before the hearing it may NOT be used by the CAD in the hearing. Certified mail is the best method of documenting receipt.

Assemble a packet for the hearing (original + four copies):

Summary sheet A brief description of the property, date purchased and amount, the CAD and your opinion of value, reason for the protest and a list of packet contents.

Appraisal notice from CAD if you have one

CAD appraisal card

Photos Include front, back, areas needing repair—anything appropriate to satisfy the ARB’s need to know what the property looks like and any deterioration. Label the photos.

Estimates or receipts of repairs

Map of sales, comparable properties and listings Use plat or neighborhood map

Protest Worksheet Focus on the sales the CAD used as well as others you find that support your position. The worksheet is particularly important when protesting for unequal value as it shows the adjustments. You may want to separate land and improvement value for the comps, particularly in determining whether land value should be reduced. The worksheet, properly adjusted, will provide a range in value for your property. Be prepared to discuss how you arrived at your estimate of value.

Appraisal by fee appraiser The CAD is required to accept a “fee appraisal” if it meets the requirements of the Tax Code Section 41.43 (see Definitions).

Practice your presentation. Know what you intend to say. Keep it simple. Be prepared to present the case in

Chief Appraisers may maintain a list of people who provide free assistance to homeowners!

Binding Arbitration A Viable Option Although potentially a costly option, binding arbitration is a good alternative to filing a lawsuit. Preparation is similar to preparing for the ARB but an independent, impartial third party hears and examines the facts then makes a decision that is binding on both parties.

The ARB will provide an ‘order of determination’ after the formal hearing. If the disputed value does not exceed $5M (except for residence homesteads for which there is no limit), the taxes have been paid, you have not filed a lawsuit, and the request is timely and properly filed, you are eligible for this option (assuming the dispute pertains to value not denial of an exemption, etc.).

An arbitration request form may be filed online through the Comptroller Online Arbitration Center along with payment (fees range from $450 to $1,550) within 60 days of the ARB order. The form, along with a money order or cashiers check may also be mailed or delivered to the CAD. The CAD is required to forward the request and payment to the Comptroller within 10 days.

The Comptroller may not reject an application unless a defect is not corrected within 15 days of notice. Once approved, the Comptroller will appoint an arbitrator whom will set a date, time and place for a hearing. The arbitration could be in person, by teleconference or via documentation (both you and the CAD must agree to submission of documents). Since the CAD had the advantage before, make suggestions to the arbitrator for a location that you are comfortable with.

The arbitrator is required to provide hearing procedures that will be used in the arbitration. You may hire a property tax consultant, attorney, real estate broker/agent, CPA or appraiser to attend the hearing with you or on your behalf (if on your behalf, a designation of agent form must be submitted with the application). Having a tax professional is a good decision!

You will present your case and the CAD will present the ARB case. Time constraints in an arbitration are not as restrictive as the ARB hearing. Take your time and lay out the entire case. Bring evidence and explain why your value is more appropriate than the ARB’s.

The arbitrator shall deliver a copy of the award to the property owner, CAD and Comptroller within 20 days. If the award is nearer in value to the property owner estimate, the Comptroller shall refund the property owner all but $50 of the deposit and the CAD pays the arbitrator’s fee. Be aware that the value could be lowered but not sufficiently to reduce the fee. It could also be left at the ARB value. The decision of the arbitrator is final and binding on all parties (unless fraud, corruption or willful misbehavior occurred).

Before attempting arbitration, review the information available on the Comptroller’s website at https://

If a value is lowered by the ARB or in arbitration, it may not be increased the next year unless supported

by clear and convincing (rather than substantial) evidence (except for unequal protests).

comptroller.texas.gov/taxes/property-tax/arbitration/. At printing, the 2020 information was not yet available.

Protest Savvy

A. Don’t miss the May 15th deadline (or 30 days from notice date) to schedule the informal meeting. If you did not receive a notice, go online to see if the value increased (newest values posted after notices are mailed which is typically by mid April). Late protests are allowed for good cause (e.g. medical).

B. If your value increased, it is likely your neighbors did as well. Ask. Encourage everyone to protest.

C. If a property is well maintained, the effective age will be less than the actual age. Check the records and condition of your property.

D. Contact buyers, sellers or agents about sales. Was personal property included? Was either party highly motivated? Were special circumstances involved? Do your homework!

E. The computer performed an analysis of information inputted. You must prove the data is inaccurate or that important information is omitted.

F. The CAD has the burden of proof in an ARB hearing or when an appraisal <180 days old is presented.

G. Tell the truth. Lose credibility and you lose your case.

H. The CAD and ARB panel members are not interested in buying your property so don’t suggest it.

I. Avoid name calling (YOU PEOPLE is not well received). Do not get angry. Be positive and polite. Relax.

J. Crying doesn’t help (but you can try).

Other Options

Hire a Property Tax Consultant. Several are listed below.

Property Tax Agent City Telephone Advaloremtax.net Kemah 281-957-9600 Appealpropertytax.com Kemah 713-526-1465 Bettencourt Tax Advisors Houston 713-263-6100 Harding & Carbone Inc Houston 713-664-1215 Mefferd & Associates PC Galveston 713-376-5583 Novotny & Company Houston 713-932-7672 OConnor & Associates Houston 713-686-9955 Premier Property Tax Houston 281-304-5222 Property Tax Solutions Friendswood 281-482-6300 Republic Property Tax Houston 713-609-9430 Roberts Tax Appeals Houston 713-703-6532

Definitions

Acceptable appraisals are for properties with a value of $1M or less. The appraisal must be filed with the ARB and delivered to the chief appraiser no later than 14 days before the hearing, must support the value claimed by the owner and have been performed by a certified appraiser

(under Occupations Code Chapter 1103) not later than 180 days before the date of the first hearing. It must be notarized, include the name and business address of the appraiser, description of the property, a statement that the appraised or market value was as of January 1, was determined using a method of appraisal authorized or required by Chapter 23 of the Tax Code and performed in accordance with USPAP.

Acceptable sales must have occurred within 36 months of the date of value in counties of 150,000 or more including foreclosures and sales in a declining economy these are acceptable sales).

Market value is the price at which a property would sell for under prevailing market conditions if: “(a) exposed for sale in the open market with a reasonable time for the seller to find a purchaser; (b) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and (c) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other” Tax Code Section 1.04(7). This means that when sales involve a highly motivated buyer (or seller), they do not represent market value.

Typically referred to as “neighborhoods” comparable

properties “...shall be determined based on similarities with regard to location, square footage of the lot and improvements, property age, property condition, access, property access, amenities, views, income, operating expenses, occupancy, and the existence of easements, deed restrictions, or other legal burdens affecting marketability” Tax Code Section 23.013(d).

Coronavirus Could Change Everything

At the date of this writing, Galveston and Harris CADs are closed to the public. Both posted online that they will not be providing in person meetings and are encouraging property owners to call, mail, email or use the online protest system (at HCAD it is iFile). You must receive a notice to use the online protest systems (it includes a number that provides access). No notice? Contact the CAD and request access.

Online filing is far less successful than meetings with appraisers. This could be due to inadequate documents being provided that support a reduction. Therefore, call first and attempt to resolve increase. If unable to reach an agreement, file an online protest and submit documents to justify a reduction. You should receive a response within a few days. If not, contact the CAD and determine the status of the online protest. Beware of responses going to your junk mail!!

Due to changes in law that prohibit a value increase the year following an ARB hearing or arbitration without “clear and convincing evidence” to support it, and because ARBs can no longer increase values, property owners

unhappy with the outcome of the informal process should seek an ARB decision. This is really important for property owners reappraised this year (Dickinson, Hitchcock and Texas City ISDs) due to economic depreciation that may not be addressed in 2021 (see “Economic Impact of Coronavirus” below).

There is a high probability that CADs will attempt to require ARB hearings via telephone conference (currently provided for in the Code but submitting documents is a cumbersome process that may prove impossible to accomplish under current disaster orders) or via video conferencing. Without proper notice or your concurrence, CADs may not limit you to these options.

Section 41.41(a) of the Tax Code states, “A property owner is entitled to protest before the appraisal review board…” actions including those that adversely affect the property owner (such as higher values that result in higher taxes).

Section 41.44(c) provides that a property owner is entitled to a hearing and determination of the protest. Section 41.45 requires the appraisal review board to schedule a hearing and at 41.45(b) provides that a property owner is entitled to appear and offer evidence.

Section 41.45(n) states a property owner does not waive

the right to appear in person by submitting an affidavit of evidence or by electing to appear by telephone, thus your right to an in person hearing is preserved.

CADs are permitted (under Section 41.45(o) of the Property Tax Code) to use audiovisual equipment at a hearing but are required to provide equipment (or access to it) of a similar kind or type for use by the property owner. Should CADs force video conferencing (not currently allowable in law), demand your right to be provided access to this equipment. It could be argued that in order to preserve your rights under the Texas Constitution and law, the ARB could be forced to revert to the 2019 value.

Economic Impact of Coronavirus

Although there is no evidence thus far, real estate prices could fall as a result of unemployment, an oversupply of housing and mortgage foreclosures caused by the pandemic (or falling oil prices). This will create economic depreciation and will likely result in reduced values.

CADs typically value half of the school districts each year. In 2020, GCAD reappraised Dickinson, Hitchcock and Texas City ISDs. (If a high number of sales occurred in other areas, values will have increased in those neighborhoods as well.) In 2021, Clear Creek, Friendswood, Galveston and High Island ISDs will be valued.

Economic depreciation takes time to be reflected in the marketplace and CADs are slow to recognize it. It is not likely values will be lowered in school districts appraised in 2020. Thus, those protesting this year may find it beneficial to protest next year in order to benefit from lower values, thus lower taxes, both years.

Disclaimer: The suggestions presented are intended to help lower your value at most CADs. Procedures may vary slightly from one CAD to another. No guarantees are made regarding your success when protesting. Extensive re-search and official sources were used to compile this information. There is no substitute for legal or professional ad-vice and your own common sense.

Ideally, complete the improvements listing using the CAD

appraisal cards as shown in the example on the left page. If

unavailable, use the information on the CAD website as shown above

(www.galvestoncad.org)

Adjusted Value (depreciation deducted)

Appraisal card (shown below) available via email or telephone. Online info. shown at right.

Total Value (before depreciation)

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RESIDENTIAL CLASS (classification) CODES

Residential class codes are a measure of complexity that effects the cost of construction. The codes define the exterior then grade of construction. Structure types include B=brick, BH=beach house, F=frame and TH=townhome. The five class code groupings used by GCAD follow. Properties in a subdivision will have little difference in coding.

Class 1-5 Low Quality Residence General Description: Low quality structure, inexpensive materials, poor design, workmanship. Not attractive in appearance.

Foundation: Concrete blocks, masonry or light slab, wood or concrete piers Roof: Roll composition, metal, very light composition or wood shingles Windows: 5 Corners: 4 Baths: One Floors: Softwood, bare, light asphalt tile or low cost linoleum H/C: Stove heaters and no CA, low cost window units Utilities: Very few outlets, cheap fixtures Garage: None, very low cost carport Size: 400-800 square feet of living area or garage

Class 6-10 Fair Quality Residence General Description: Minimum FHA/VA residence, fair design, materials & workmanship. Small frame rear porch standard Foundation: Light concrete or pier and beam Roof: Light composition or wood shingles Windows: 6—8 Corners: 6 Baths: One Floors: Low quality carpet, hardwood or tile

H/C: Small central heating units or wall heaters Utilities: Basic outlets Garage: One car garage or carport, concrete drive Size: 800—1,200 square feet of living area

Class 11—15 Average Quality Residence General Description: FHA or VA standards; average materials, workmanship, standard design. Front and rear porches. “L” shape or other variation from rectangle. Foundation: Concrete slab, pier and beam Roof: Composition or wood shingles Windows: 7—9 Corners: 6—8 Baths: 11/2 to 2 baths Floors: Carpet, tile or varnished hardwood

H/C: Central heat and air Utilities: Ample outlets, average fixtures Garage: 1—2 car garage or carport, concrete drive Size: 1,200—1,800 square feet of living area

Class 16—20 Good Quality Residence General Description: Very good structure built of excellent materials, design and workmanship. Usually custom built from good architectural plans, attractive in appearance. Irregular shape. Large front and rear porches or patios. Foundation: Heavy concrete slab or pier and beam Roof: Heavy comp or wood shingles, tile or built-up Windows: 12-14 Corners: 10-12 Baths: 2-3, custom features Floors: Good quality carpet, tile or varnished hardwood H/C: Central heat & air Utilities: Custom features Garage: 2-3 car garage or carport, concrete drive Extras: Fireplace Size: 2,300-3,000 square feet of living area

Class 21—24 Excellent Quality Residence General Description: High quality structure of excellent materials, design and workmanship. Custom built from good architectural plans, attractive in appearance. Large balconies, skylights, atriums or saunas. Foundation: Heavy concrete slab or high quality pier and beam Roof: Heavy wood shingles or high quality composition or tile Windows: 14-16 Corners: 10-12 Floors: High quality carpet, tile or terrazzo H/C: Central heat & air Utilities: Numerous outlets, custom features Baths: 3-4 baths, custom fixtures Garage: 3-4 car garage, concrete approach Extras: Fireplace Size: Over 3,000 square feet of living area

LAND & IMPROVEMENT CODES

Land Codes BA Back Acreage BF Beach Front BX Boat Slip BV Beach View CDO Condo Land CL Commercial Lot CN Canal CO Commercial Acreage CR Corner DE Drainage Easement DKM Dockominiums DS Drill Site FR Freeway Frtg. GB Green Belt GC Golf Course GF Golf Course IL Interior Land IND Industrial LT Lot ML Marshland NP Native Pasture OS Oversized Lot OT Other PF Primary Frtg PL Pipeline PU Public Use PWL Power line RF Road Frontage RH Rural House RL Residential Lot RS Residential RW Right of Way SF Secondary Frtg. SV Site Value TL Townhome UN Undeveloped UW Underwater WA Wood Acreage WF Water Front WL Wasteland WV Water View

Improvement Types BD1 Light Boat Dock BD2 Medium Boat Dock BD3 Heavy Boat Dock BZ Breezeway CP1 Carport, Wood/Conc. CP2 Carport 2, Wood/Dirt

CP3 Carport 3, Metal/Dirt CP4 Carport 4 Under BH CPY Canopy DG Detached Garage EP Enclosed Porch FBH Metal/Frame Boat House ELV Elevator or Dumbwaiter FUB Metal/Frame Utility Bldg. GA Attached Garage GH Greenhouse HO Hoist HT Hot tub/Jacuzzi LPOOL Large Pool MA Main Area 1 Story MA1 Main Area 1.5 Story MA2 Main Area 2 Story MA2.5 Main Area 2.5 Story MA3 Main Area 3 Story MAA Main Area Addition or Mobile Home MBH Masonry Boat House MUB Masonry Utility Bldg. OB Out Building SP Screen Porch SPA Spa SPool Small Pool ST Storage (attached 2 house) STG Storage (det. from house) SV Salvage WD Wood Deck XPool Extra Large Pool

Building Attributes Construction Style SF-M Single Family Modern SF-C Single Family Conv. SF-S Single Family Spanish MF-C Multi Family Conv. R-CT Recreation Type L-CM Light Commercial

Structure Types B Brick BH Beach house F Frame TH Townhouse

Exterior Finish BV Brick Veneer WF Wood Frame COMP Composition

Condition Ratings Guide

Code Rating Definition

1 Excellent Building is in perfect condition, very attractive and highly desirable. 2 Very Good Slight evidence of deterioration; still attractive, quite desirable 3 Good Minor deterioration visible; slightly less attractive and desirable but useful. 4 Average Normal wear and tear apparent; average attractiveness and desirability. 5 Fair Marked deterioration but quite us able; rather unattractive and undesirable. 6 Poor Definite deterioration is obvious; definitely undesirable and barely usable. 7 Very Poor Condition approaches unsoundness; extremely undesirable; barely usable. 8 Unsound Building is unsound and practically unfit for use.

ST Stucco CB Concrete Blocks A.S Asbestos BW Brick & Wood SV Stone SI Sheet Iron SS Structural Steel

Roof Style HP Hip GA Gable WS Wood Shingle CS Comp Shingle TG Tar & Gravel TI Tile RA Rigid Asbestos RC Rolled Composition MT Metal

Plumbing 1 One Full Bath 1.5 One & One-Half 2, etc. Two Full Baths, etc.

Foundation CS Concrete Slab PB Pier & Beam WPR Wood Piers WPL Wood Pilings PT Post Tension Conc.

Heating / AC CA Central Air CH Central Heat ST Stove or Gas Jets WH Wall/Floor Furnace

Flooring CP Carpet VI Vinyl HW Hard Wood CO Concrete TI Tile TE Terrazzo

Interior Finish SR Sheetrock PA Panel WP Wallpaper

Fireplaces HE Heatalator FP Fireplace FP1 Fireplace Class 1 FP2 Fireplace Class 2

Cheryl E. Johnson, PCC Galveston County Tax Assessor Collector 722 Moody Avenue, Galveston, Texas 77550 1-409-766-2260 Cheryl.E.Johnson@co.galveston.tx.us

Harris County Tax Office www.hctax.net 713-368-2000 Email: tax.office@hctx.net

State District Administrative Judge John Ellisor John.Ellisor@co.galveston.tx.us

Texas Comptroller www.comptroller.texas.gov/taxinfo/proptax 1-800-252-9121 (press 2 then 1 for Info Services team) Email: ptad.cpa@cpa.texas.gov

Possible Sources of Sales www.online-home-values.com www.har.com www.housevalues.com

Resources

Galveston CAD www.galvestoncad.org 1-866-277-4725 General Email: GCAD@galvestoncad.org

Tommy Watson, Chief Appraiser twatson@galvestoncad.org

Don Gartman, Chairman, Board of Directors D.gartman@sbcglobal.net

Norman Franzke, Taxpayer Liaison Officer Email: liaison@galvestoncad.org

Harris CAD www.hcad.org 713-957-7800 Email: help@hcad.org

Teresa Terry, HCAD Taxpayer Liaison Officer Email: tterry@hcad.org

Galveston County Tax Office www.galcotax.com 1-877-766-2284 Email: galcotax@co.galveston.tx.us

Taxes Five Step

(The Cliff Notes Version of Protesting Your Value) A robust real estate market is wonderful for your financial statement or when selling but not when it comes to taxes. CADs mail appraisal notices the first part of April. The deadline to call for an appointment, mail the formal notice or file an online protest is May 15th (or 30 days after the date of the notice). Follow the Taxes 5 Step to lower your taxes! Step 1. Mail the formal protest form, file an online protest or call for informal conference by May 15 th Protest the value based on either it being over valued (condition concerns) or unequal appraisal (same house

elsewhere in the neighborhood valued for less). Condition is determined as of January 1.

Step 2. Research CAD records Request the “appraisal card” and validate information. If you recently purchased the property for less or

have a recent appraisal with a lower value, you are ready to go. If you paid more and discovered problems later or if repairs are needed, take photos and obtain estimates. Provide information at the informal conference or submit with online protest.

Step 3. If held this year, attend the informal conference Request the documents and review information provided. If you attend the informal conference (where most

protests are settled) without filing the formal protest, ask to be scheduled for the ARB at a later date! YOU MAY RESCHEDULE THE ARB HEARING ONE TIME.

Step 4. Appraisal Review Board (ARB) Hearing The ARB is a three member citizen panel appointed to hear protests. Also in attendance is a CAD appraiser

and a hearing clerk who records the proceedings. Bring four copies of your evidence. You will be sworn in. The CAD appraiser will present its case, you will present yours and the ARB will announce its decision.

Step 5. Arbitration or File Lawsuit in State District Court ARB decisions can be overturned in binding arbitration or by filing a lawsuit. Arbitration requires payment

of a $450 fee (amount varies). If you are successful (meaning the arbitrator determines the value nearer to your estimate than the CAD’s), all but $50 will be refunded. Most lawsuits do not go to court but, before taking this step, consider the cost versus savings.